In that case, the taxing authorities of the state of New Jersey had assessed estate taxes. The executors of the estate involved appealed to the prerogative court, which affirmed the assessment. In re Dorrance's Estate, 115 N.J.Eq. 268, 170 A. 601. The executors obtained a writ of certiorari in the Supreme Court of the state to review the assessment. That court dismissed the writ after its review. Dorrance v. Thayer-Martin, 176 A. 902, 13 Misc. 168. Thereupon, the executors brought a bill of complaint in the United States District Court to enjoin the collection of the taxes on the grounds that the Transfer Tax Act, as construed and applied, violated the full-faith and credit clause and the due process clause of the Fourteenth Amendment of the Constitution of the United States. The District Court held that it had no jurisdiction under section 265 of the Judicial Code (28 U.S.C.A. § 379) and dismissed the bill of complaint. 12 F.Supp. 746. The case was carried to Supreme Court.

The contention urged by the executors in that case was to the effect that section 265 did not prevent the District Court from granting the injunctions, since the proceedings in New Jersey had not passed from the administrative to the judicial stage.

In this case, the State Tax Commissioner assessed the tax; it was reviewed on appeal in the State Board of Tax Appeals which is the body designated by the Legislature to be the primary reviewing tribunal. The statute provides that the "final determination" of the Board shall be contested by certiorari. Without that provision the power, of course, would be implicit in the Supreme Court of New Jersey. In re Prudential Insurance Co., 82 N.J.Eq. 335, 88 A. 970; In re Roebling's Estate, 91 N.J.Eq. 72, 108 A. 359.

While section 13 of the Railroad Tax Act provides for supplemental procedural machinery for the correction of the assessment by the Supreme Court of New Jersey, what was said in Hill v. Martin is clearly controlling here. This court is bound to hold that its jurisdiction has been defeated by the judicial review of the Supreme Court of New Jersey in these cases involving the 1933 taxes.

Therefore the relief prayed for will be denied and the injunctions heretofore granted will be discharged.

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